随着国企改革的深入及国有民营化的发展 ,企业购并行为已日趋普遍 ,但作为新生事物有诸多问题需要规范解决。其中购并利润的处理问题是一项争议颇多的论题。本文对此作些探讨。一、股权购买日的确定股权购买日是指被购买方对净资产和经营的控制权转让给购买方的日期。确定了购 With the deepening of the reform of state-owned enterprises and the development of state-owned privatization, the merger and acquisition of enterprises has become more and more commonplace. However, there are many problems that need to be dealt with in a normative manner as new things. Which deal with the acquisition of profits is a controversial topic. This article discusses this. First, determine the date of purchase of equity Equity purchase date refers to the acquiree's control of the net assets and operations transferred to the purchaser's date. Determine the purchase